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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 73 of CGST/SGST Act Targets Tax Evasion: Invoices, Refund Fraud, Obstruction, and More Violations Highlighted.</h1> The CGST/SGST Act outlines major offences warranting prosecution, including: making supplies without invoices or with false invoices; issuing invoices without actual supply; failing to remit collected tax for over three months; utilizing input tax credit without receiving goods/services; obtaining fraudulent refunds; tax evasion through false information; obstructing officials; dealing with confiscable goods; contravening service supply regulations; tampering with evidence; failing to provide required information or providing false information; and attempting or abetting these offences. These acts are codified under Section 73 of the Act, emphasizing the seriousness of these violations in the context of taxation.
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